Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Riktade ränteavdragsbegränsningar – förslaget på nya regler i SOU 2024:37 i ljuset av X BV

Grimhusen, Erik LU (2025) JURM02 20251
Department of Law
Faculty of Law
Abstract (Swedish)
De svenska riktade ränteavdragsbegränsningsreglerna infördes år 2009 i syfte att förhindra oönskad skatteplanering där den svenska skattebasen urholkas genom ränteupplägg med lån mellan bolag inom samma intressegemenskap. Regelverket återfinns numera i 24 kap. 18–20 §§ IL och begränsar avdragsrät-ten för räntekostnaderna på koncerninterna lån. Regelverket ändrades först år 2013 och sedan igen år 2019 till det idag aktuella regelverket. Samtliga tre lydelser har varit ifrågasatta vad gäller reglernas förenlighet med EU-rätten och etableringsfriheten. I HFD 2021 ref. 68 och HFD 2024 ref. 6 fastslogs med hänvisning till EUD:s dom i Lexel att undantagsregeln och förvärvsre-geln i 24 kap. 18–19 §§ IL inte är förenliga med etableringsfriheten... (More)
De svenska riktade ränteavdragsbegränsningsreglerna infördes år 2009 i syfte att förhindra oönskad skatteplanering där den svenska skattebasen urholkas genom ränteupplägg med lån mellan bolag inom samma intressegemenskap. Regelverket återfinns numera i 24 kap. 18–20 §§ IL och begränsar avdragsrät-ten för räntekostnaderna på koncerninterna lån. Regelverket ändrades först år 2013 och sedan igen år 2019 till det idag aktuella regelverket. Samtliga tre lydelser har varit ifrågasatta vad gäller reglernas förenlighet med EU-rätten och etableringsfriheten. I HFD 2021 ref. 68 och HFD 2024 ref. 6 fastslogs med hänvisning till EUD:s dom i Lexel att undantagsregeln och förvärvsre-geln i 24 kap. 18–19 §§ IL inte är förenliga med etableringsfriheten när de tillämpas på gränsöverskridande koncerninterna lån i situationer där koncern-bidragsreglerna hade varit tillämpliga om företagen hade varit svenska.

I maj 2024 lämnades ett slutbetänkande, SOU 2024:37, med förslag på hur dessa regler skulle ändras för att bli förenliga med etableringsfriheten och fortsatt effektivt förebygga skatteundandraganden. I oktober 2024 avgjordes mål C-585/22 X BV där EUD prövade de nederländska motsvarande ränteav-dragsbegränsningsreglernas förenlighet med etableringsfriheten. Uppsatsens syfte är att mot bakgrund av frågan om de svenska riktade ränteavdragsbe-gränsningsreglernas förenlighet med etableringsfriheten, analysera SOU 2024:37 i ljuset av X BV. Innan förslaget analyseras kartläggs först gällande rätt avseende dels de svenska begränsningsreglerna, dels EU-rätten och möj-ligheterna att genom nationell lagstiftning begränsa etableringsfriheten. Undersökningen görs genom rättsdogmatisk och EU-rättslig metod.

Slutsatsen i uppsatsen är att förslaget om en ändring av undantagsregeln i 24 kap. 18 § IL och införandet av en ny alternativ undantagsregel i 24 kap. 18 a § IL tydligt eliminerar risken för otillåtna inskränkningar av etableringsfriheten. Ändringsförslaget avseende förvärvsregeln i 24 kap. 19 § IL kritiseras dock för att innebära en allt för mekanisk tillämpning av regelverket som begränsar affärsmässigt bedriven verksamhet. Vidare ifrågasätts också möjligheterna att ta bort ett av regelns rekvisit och samtidigt ha för avsikt att bestämmelsen fort-satt ska tillämpas enligt gällande praxis. Förslaget kritiseras också för att inte adressera frågan om reglernas brist i förhållande till de för etableringsfriheten centrala kraven på klara, precisa och förutsägbara regler. X BV både påverkar och klargör förutsättningarna för svenska EU-förenliga riktade ränteavdrags-begränsningsregler, särskilt vad gäller möjligheten att behålla förvärvsregeln mer lik sin nuvarande lydelse. Mot bakgrund av den problematik som den föreslagna ändringen av bestämmelsen medför bör dessa möjligheter utredas ytterligare i den fortsatta beredningen. (Less)
Abstract
The Swedish targeted interest deduction rules were introduced in 2009, aim-ing to prevent unwanted tax planning that erodes the Swedish tax base through interest schemes involving loans between intra-group companies. The rules are now located in Chapter 24, Sections 18–20 of the Income Tax Act (ITA) and limit the right to deduct interest costs on intra-group loans. The rules were modified in 2013, and then again in 2019 to the version currently in force. All three versions of the legislation have been questioned regarding their compatibility with EU law and the right of establishment. In HFD 2021 ref. 68 and HFD 2024 ref. 6, the exception rule and the acquisition rule in Chapter 24, Sections 18–19 of the ITA were, with reference to the... (More)
The Swedish targeted interest deduction rules were introduced in 2009, aim-ing to prevent unwanted tax planning that erodes the Swedish tax base through interest schemes involving loans between intra-group companies. The rules are now located in Chapter 24, Sections 18–20 of the Income Tax Act (ITA) and limit the right to deduct interest costs on intra-group loans. The rules were modified in 2013, and then again in 2019 to the version currently in force. All three versions of the legislation have been questioned regarding their compatibility with EU law and the right of establishment. In HFD 2021 ref. 68 and HFD 2024 ref. 6, the exception rule and the acquisition rule in Chapter 24, Sections 18–19 of the ITA were, with reference to the CJEU judgement in Lexel, considered incompatible with the freedom of establish-ment when applied on cross-border intra-group loans – if group contribution rights would have been applicable had the companies been established in Sweden.

In May 2024, the committee report SOU 2024:37 was published, including suggestions on how these rules could be amended to be compatible with the right of establishment while still effectively preventing tax avoidance. In Oc-tober 2024, the CJEU judgement in case C-585/22 X BV was published, ex-amining the compatibility of the Dutch targeted interest deduction rules with the right of establishment. The purpose of this essay is, with reference to the question of the compatibility of the Swedish targeted interest deduction rules with the right of establishment, to analyse SOU 2024:37 in the light of X BV. Before analysing the report, the legal situation of both the Swedish deduction rules and the EU law and right of establishment will be presented. The re-search will be performed using the legal-dogmatic and EU-judicial method.

The essay concludes that the suggested modification of the exception rule in Chapter 24, Section 18 of the ITA and the suggested new alternative excep-tion rule in Chapter 24, Section 18 a of the ITA clearly eliminate the risk of unjustified restrictions on the right of establishment. The suggested amend-ment of the acquisition rule in Chapter 24, Section 19 of the ITA is on the other hand criticised for its application becoming more mechanic, potentially restricting commercially oriented businesses. Questions are also raised regard-ing the possibility of removing a prerequisite in the provision while still main-taining an application in accordance with current precedents. The report is also criticised for not addressing the question of the rules failing to comply with the demands on clear, precise and predictable legislation which are central for compliance with the right of establishment. X BV both affects and clarifies the preconditions of EU-compatible Swedish targeted interest deduction rules, especially with regards to the possibilities of keeping the acquisition rule more similar to the current wording. These possibilities should, in the light of the problematical consequences of the suggested amendment, be further investi-gated in the bill drafting process. (Less)
Please use this url to cite or link to this publication:
author
Grimhusen, Erik LU
supervisor
organization
alternative title
Targeted interest deduction rules – the suggested new rules in SOU 2024:37 in the light of X BV
course
JURM02 20251
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
EU-rätt, finansrätt, skatterätt, ränteavdrag, ränteavdragsbegränsningsregler
language
Swedish
id
9189078
date added to LUP
2025-06-09 10:20:25
date last changed
2025-06-09 10:20:25
@misc{9189078,
  abstract     = {{The Swedish targeted interest deduction rules were introduced in 2009, aim-ing to prevent unwanted tax planning that erodes the Swedish tax base through interest schemes involving loans between intra-group companies. The rules are now located in Chapter 24, Sections 18–20 of the Income Tax Act (ITA) and limit the right to deduct interest costs on intra-group loans. The rules were modified in 2013, and then again in 2019 to the version currently in force. All three versions of the legislation have been questioned regarding their compatibility with EU law and the right of establishment. In HFD 2021 ref. 68 and HFD 2024 ref. 6, the exception rule and the acquisition rule in Chapter 24, Sections 18–19 of the ITA were, with reference to the CJEU judgement in Lexel, considered incompatible with the freedom of establish-ment when applied on cross-border intra-group loans – if group contribution rights would have been applicable had the companies been established in Sweden. 

In May 2024, the committee report SOU 2024:37 was published, including suggestions on how these rules could be amended to be compatible with the right of establishment while still effectively preventing tax avoidance. In Oc-tober 2024, the CJEU judgement in case C-585/22 X BV was published, ex-amining the compatibility of the Dutch targeted interest deduction rules with the right of establishment. The purpose of this essay is, with reference to the question of the compatibility of the Swedish targeted interest deduction rules with the right of establishment, to analyse SOU 2024:37 in the light of X BV. Before analysing the report, the legal situation of both the Swedish deduction rules and the EU law and right of establishment will be presented. The re-search will be performed using the legal-dogmatic and EU-judicial method. 

The essay concludes that the suggested modification of the exception rule in Chapter 24, Section 18 of the ITA and the suggested new alternative excep-tion rule in Chapter 24, Section 18 a of the ITA clearly eliminate the risk of unjustified restrictions on the right of establishment. The suggested amend-ment of the acquisition rule in Chapter 24, Section 19 of the ITA is on the other hand criticised for its application becoming more mechanic, potentially restricting commercially oriented businesses. Questions are also raised regard-ing the possibility of removing a prerequisite in the provision while still main-taining an application in accordance with current precedents. The report is also criticised for not addressing the question of the rules failing to comply with the demands on clear, precise and predictable legislation which are central for compliance with the right of establishment. X BV both affects and clarifies the preconditions of EU-compatible Swedish targeted interest deduction rules, especially with regards to the possibilities of keeping the acquisition rule more similar to the current wording. These possibilities should, in the light of the problematical consequences of the suggested amendment, be further investi-gated in the bill drafting process.}},
  author       = {{Grimhusen, Erik}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Riktade ränteavdragsbegränsningar – förslaget på nya regler i SOU 2024:37 i ljuset av X BV}},
  year         = {{2025}},
}